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在全新的会计分权制度下,管理会计师有了新的职能,即参与企业的决策管理,而会计信息是管理会计师参与企业决策的前提与依据。因此,管理会计师要想充分发挥自身在企业决策中的积极作用,就需要其及时转变传统的单纯的会计信息提供者角色,努力提高所提供会计信息的有用性。本文就会计分权下的管理会计师角色转变与会计信息决策有用性,进行了详细的探究。
Under the new accounting decentralization system, the management accountant has a new function, which is to participate in the decision-making management of the enterprise. The accounting information is the prerequisite and basis for the management accountant to participate in the enterprise decision-making. Therefore, in order to give full play to its positive role in corporate decision-making, management accountants need to change the traditional role of accounting information provider in a timely manner, and strive to improve the usefulness of the accounting information provided. In this paper, under the decentralization of accounting, the role of management accountants and the usefulness of accounting information decision-making, a detailed exploration.